For tax purposes, they are usually treated as either a personal outlay or as part of the cost of acquiring an asset, such as real estate. These types of legal expenses are non-deductible (although you can deduct legal fees incurred to acquire a depreciable asset over a number of years).
Dr. David J. Skorton is the 13th Secretary of the Smithsonian. He assumed his position July 1, 2015.
The National Air and Space Museum is the largest of 19 museums included in the Smithsonian Institution. The Museum's Director is assisted by three Associate Directors, who oversee Research and Curatorial Affairs; Management and Public Programs; and External Affairs.